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Montreal, June 17, 1835. Mr. Samuel Simpson,

Bought of Lackington, Grey & Co. 19 yds. Cloth,

at ls. 6d.
23 Worsted,

75. 8{d.
26
56 Baize,

3s. 114d.
29
Camlet,

6s. 10 d.
S1 Bombazin,

1s. 54d. 34 Linen,

3s. 7d.
37 Cotton,

11s. 9d.
38
5 Flannel,

6s. 11d.
39 Calico,

3s. 104d. 41 Broadcloth,

6s. 9}d. 43 Nankin,

78. 58d.

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106£. 1s. 113d

Received payment,

Lackington, Grey & Co.

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London, May 11, 1835. Messrs. Kimball & Fox, of Boston, U. S.,

Bought of Benjamin Fowler,
297 yds. Black Broadcloth, at 175. 31d.
473 Blue do.

Os. 114d.
512 Green do.

15s. 10d.
624
Black Silk,

12s. 8d.
765 is Pongee do.

19s. 9 d.
169 Black Cassimere, 13s. 54d.
698
Blue do.

15s.6d.
815
Durant,

145. 3 d.
713
Silk Vesting,

11s. 7d.
519 doz. Silk Hose,

13s. 64d. 147 ps. Nankin,

16s. 7d. 386 yds. Irish Linen,

14s. 3fd.

66

4094£. 45. 2 d.

Received payment,

Benjamin Fowler.

SECTION X

COMPOUND DIVISION.

COMPOUND Division is when the dividend consists of several denominations.

1. What is 1 of 3 pence? 4d. ? 5d. ? 7d. ? 9d. ? 11d. ? 13d. . 2. What is $ of 2 shillings? 3s. ? 4s. ? 5s. ? 6s. ? 7s. ? 8s. ? 3. What is of 7£, ? 8£.! 10£. ? 11£. ? 13£, ? 14£. ? 4. What is ¢ of 3cwt. ? 5cwt. ? 6cwt. ? 7cwt. ? 8cwt. ? 9cwt. : 5. What is į of lyd. ? Qyds. ? Syds.? Syds. ? 6yds. ? 7yds. ? 6. What is of igal. ? 2gal. ? 3gal.? 4gal. ? 5gal. ? 6gal. ?

EXAMPLES.

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7 Divide 598£. 8s. 11d. equally between 5 persons.

5 Having divided the pounds by 5 we find £. £.

remaining which are 60s. ; to these we add the 5)598 8 11

8s. in the question, and again divide by 5 and 119 13 9 find 3s. remaining, which are 36d.; to these we

add the 11d. in the question, and divide their sum by 5. The several quotients we write under their respective denominations. 8. Divide 168£. 15s. Od. equally between 36 men.

£. 36)168 15 0(4£.

(4 When the divisor is more than 12, we 144

usually perform the operation by long

division. In the present example, we first 24 20

divide the pounds by 36, and obtain 4£.

for the quotient and 24£. remaining, which 36) 495(13s. we reduce to shillings and annex the 153. 36

and again divide by 36 and obtain 13s. for 135

the quotient. The remainder we reduce 108

to pence, and again divide and obtain 9d.

for the quotient. 27

12 36)324(9d.

324 From the above examples and illustrations we deduce the following

RULE.

Divide the highest denomination, by the quantity, and if any thing remains, reduce it to the next lower denomination, and continue to diride until it is reduced to the lowest denomination.

NOTE. – When the operation is performed by short division, let the several quotients be placed under their respective denominations.

9. Divide 151£. 195. 11{d. by 9. Ans. 16£. 175. 9 d. 10. Divide 350£. 17s. 3 d. by 519.

Ans. 13s. 6 d. 11. Divide 225£. 1s. 10 d. by 63.

Ans. 3£. 11s. 53d. 12. Divide 159£. 4s. 9d. by 12.

Ans. 13£. 58. 4d. 13. Divide 75£. 6s. 6d. by 4.

Ans. 18£. 16s. 73}d. 14. Divide 111£. 8s. 11d. by 7. 15. Divide 159£. 4s. 9d. by 12. 16. Divide 1581b. 9oz. 1dwt. 21gr. by 9. 17. Divide 111lb. 11oz. 17dwt. ggr. by 7. 18. Divide 183 Ton, 1cwt. 2qr. Ìllb. 4oz. by 11. 19. Divide 105 Ton, 7cwt. Oqr. 6lb. 8oz. by 8. 20. Divide 1915. 93, 43. 23. 9gr. by 8. 21. Divide 335yd. 2qr. Ona. Ofin. by 7. 22. Divide 215m. 7fur. 1rd. 14ft. 6in. by 12. 23. Divide 149deg. 8m. Ofur. Ord. lyd. 1ft. 6in. by 9. 24. Divide 97deg. 55m. 7 fur. 35rd. 4ft. 2in. 1bar. by 6. 25. Divide 181A. BR. 11p. 6yd. 4ft. 41in. by 11. 26. Divide 31 cords, 83ft. 1332in. by 4. 27. Divide 209hhd. 55gal. 3qt. Opt. 1gi. by 7. 28. Divide 35 Tun, 3hhd. 4 gal. 2qt. by 9. 29. Divide 56hhd. 45gal. by 8. 30. Divide 118bu. 1pk. 5qt. by 6. 31. Divide 255chald. 24bū. Bpk. 1qt. by 7. 32. Divide 110y. 343d. 3h. 41m. 12sec. by 8. 33. A man divides his farm of 214A. BR. 12p. equally between his 9 sons. How much does each receive ?

34. If one man perform a certain piece of labor in 3da. 16h. 54m., how long would it take 12 men to perform the same work?

35. A farmer has 29 bushels of rye which he wishes to put into 8 bags, how much must each bag contain ?

CASE II.

When the quantity is a composite number, proceed as in the following

EXAMPLE.

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36. If 42 yards of cloth cost 14£. 3s. 6d., what is the value of 1 yard ?

Ans. 6s, 9d. £. 7)14 3 6 In this question, we find the component parts 6)2 0

of 42 are 6 and 7; we therefore first divide the 6

price by 7, and then divide the quotient by 6. 0 6 9 From the above, we deduce the following

RULE.

Divide the dividend by one of the component parts, and the quotient thence arising, by the other, and the last quotient will be the answer to the question.

Note. – To find the true remainder; multiply the last remainder by the first divisor, and to the product add the first remainder.

cost ?

cost?

37. If 16 yards of velvet cost 2£. 18s. 8d. what will 1 yard

38. If 72 yards of broadcloth cost 71£. 145. Od. what is the value of 1 yard ?

39. If 84 yards of cotton cost 8£. 1s. Od. what will 1 yard 40. If 90 hogsheads of sugar weigh 56T. 13cwt. Sqr. 10lb. what is the weight of 1 hogshead ?

41. What will be the price of 1 sheep if 18 cost 5£. 4s. 3d. ? 42. If 21 yards of cloth cost 10£. 8s. 3d. what is the price of 1 yard ?

43. What is the value of 1 hat when 22 cost 12£. 13s. Od. ?

44. When 96 shares of a certain stock are valued at 1290£. 48. Od., what would be the cost of 1 share ?

45. If 120 spoons weigh 32lb. 9oz. 15dwt., what does 1 weigh?

46. If a man in 1 month travel 746m. 4fur. 40rd. how far does he go in 1 day?

47. If the earth revolve 15° on its axis in 1 hour, how far does it revolve in 1 minute ?

48. Divide 1275A. 2R. 16p. 22yd. 8ft. 32in. equally between 32 men.

49. If a man walk round the earth in 2y. 68da. 19h. 54m.; how long would it take him to walk 1 degree, allowing 3651 days to a year?

The following questions are to be performed as the second example of this section.

50. If 53 tons of iron cost 1001£, 9s. 7d. what is the value of 1 ton ?

51. If 57 gallons of wine cost 23£. 11s. 54d. what cost 1 gallon ?

52. Divide 3419A. 2R. 23p. by 29.

53. If 89 pieces of cloth contain 3375yds. Sqr. Ina. Ofin. how much does 1 piece contain ?

54. If 59 casks contain 44hhd. 52gal. 2qt. 1pt. of wine, what are the contents of 1 cask ?

55. If a man travel in 1 year (365 days) 6357m. 5fur. 14rd. 114ft., how far is that per day ?

56. When 175gal. 2qt. of beer are drunk in 52 weeks, how much is consumed in 1 week ?

57. When 17 sticks of timber measure 15T. 38ft. 1074in., how many feet does 1 contain ?

58. Divide 132 cords, 2ft. by 17.
59. Divide 89hhd. 54gal. by 39.
60. Divide 179bu. Bpk. 1qt. by 53.
61. Divide 275chald. 17bū. equally between 17 men.

CASE III.

When the value of a fractional part is required.

RULE.

Multiply the price by the numerator, and divide by the denominator , but if the price of a fractional part be given, and it is required to find the value or integer, multiply the price by the denominator and divide by the numerator.

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EXAMPLE.

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62. If the whole of a ship and cargo be valued at 2346£. 12s. 8d. what is worth ?

Ans. 1759£. 19s. 6d. £.

d. 2346 12 8

3 4) 7039 19 0

1759.19 6

63. Bought § of a lottery ticket, which drew a prize of $ 1500;

a what was my share of the prize money? Ans. $ 937.50.

64. If ia of an estate be valued at $ 1728.50, what is the value of the whole ?

Ans. 2963.14;. 65. A vessel and cargo is valued at $ 10.000, and of the cargo was sold for $ 5780; what was the value of the vessel ?

Ans. $ 2775.00.

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